(1) For the purposes of this Part and subject to subsection (2), the Company shall, after consultation with the Commission, appoint an independent firm of accountants, other than the Company's auditors, for the purpose of reviewing the final return prior to the submission of such returns to the Commission. (Amended by Act 2 of 2016)
(2) The firm of accountants to be appointed under subsection (1) must be registered with the Institute of Chartered Accountants of Saint Lucia.
(3) The accountants so appointed must issue to the Company a certificate of compliance or a certificate of non-compliance with Schedule 3 as required by section 32.
(Amended by Act 12 of 2006)